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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Termination payments and benefits: severance payments linked to Section 135 Employment Rights Act: industries other than engineering construction

The instructions at EIM13834 also apply to severance payments linked to Section 135 Employment Rights Act 1996 (see EIM13760) where they are made in industries other than the engineering construction industry.

In such cases a report of the facts should be made to your associated employer compliance unit.